Nov 2 CBP Bulletin Proposes to Revoke Rulings on Ball Catch Set, Jingle Bell Wreaths
In the November 2, 2011 issue of the U.S. Customs and Border Protection Bulletin (Vol. 45, No. 45), CBP published two notices that propose to revoke three rulings and similar treatment regarding the classification of a sky ball catch set and jingle bell wreaths and hanging decorations.
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
Comments on Proposed Revocations Due December 2
CBP states that any party who has received a ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by December 2, 2011, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations subsequent to the effective date of the final decision in this notice.
Proposed Revocations
CBP is proposing to revoke the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Sky Ball Catch Set
| Item: Sky Ball Catch Set. It is an outdoor game that is comprised of two plastic paddles and one plastic ball. The paddles are used to both throw and catch the ball. The game is designed for players, ages three and up. |
| Current: 9506.99.6080, 4% (articles and equipment for general physical exercise, gymnastics, other sports (including table-tennis), or outdoor games) |
| Proposed: 9503.00.00, free (other toys) |
| Reason: According to numerous CBP rulings, heading 9503 is construed as a “principal use” provision as it pertains to toys. Therefore, in order for the merchandise to be considered a toy, its principal use must be for amusement. Additionally, the term "sport" is construed to include specific activities that possess the same attributes of healthy, challenging, and skillful recreation (which characterize sports like scuba diving, skiing, etc.). CBP states that the sky ball catch set's plastic paddles and plastic ball are of flimsy constructions (compared to leather baseball gloves and hardballs used in competitive baseball). The set also does little to foster athletic skills and competitive edge. As a result, CBP finds the set is a toy because it is designed for amusement rather than as a serious athletic activity meant to equip its users for competition. |
| Proposed for revocation: NY N023143 (2008) |
| Proposed new ruling: HQ H092279 |
Jingle Bell Wreaths and Hanging Decorations
| Item: Four different items made out of metal jingle bells with loops or cords for hanging. The items include (1) the Bell Wreath, consisting of silver metal jingle bells in the shape of a wreath topped with metal holly leaves and berries; (2) the Christmas Tree Ornament, a decoration consisting of metal jingle bells that comes in various colors; (3) the Spiral Cone, a decoration in the shape of a spiral with attached jingle bells; and (4) a jingle bell wreath trimmed with green holly leaves, red berries, and a gold ribbon bow. |
| Current: 9505.10.25, free (other Christmas ornaments) |
| Proposed: 8306.10.00, 5.8% (bells, gongs, and the like) |
| Reason: CBP explains that the merchandise cannot be classified in heading 9505 because Note 1(l) to HTS Chapter 95 states that the chapter does not cover bells, gongs, or the like of heading 8306. CBP states that the merchandise is described by heading 8306 because it is primarily made up of bells that function by chiming to alert the house's occupant that someone is at the front door. As such, the merchandise can be classified as bells in subheading 8306.10 or as other ornaments in subheading 8306.29. However, because subheading 8306.10.00 is the more specific subheading pursuant to GRI 31, CBP finds the jingle bell wreaths are classifiable as bells. |
| Proposed for revocation: NY J85472 (2003), NY L85378 (2005) |
| Proposed new ruling: HQ H118439 |
1General Rule of Interpretation (GRI) 3 states that when goods are classifiable under two more headings, the heading which provides the most specific description is preferred to headings providing a more general description. It further states that a description by name is more specific than a description by class.